Journal of Educational Management Research
Vol. 5 No. 5 (2026)

Beyond Cost Calculation: A Diagnostic Framework for Strengthening Microenterprise Management

Muhammad Fajar Riyandi (Universitas Islam Negeri Sunan Gunung Djati Bandung, Indonesia)
Bunga Surya Melati (Universitas Islam Negeri Sunan Gunung Djati Bandung, Indonesia)
Nur Anisa (Universitas Islam Negeri Sunan Gunung Djati Bandung, Indonesia)
Dzalikha Septialita (Universitas Islam Negeri Sunan Gunung Djati Bandung, Indonesia)
Suhendi (Universitas Islam Negeri Sunan Gunung Djati Bandung, Indonesia)



Article Info

Publish Date
31 Oct 2026

Abstract

Micro culinary enterprises require sound financial and operational management to maintain business sustainability. However, limited documentation can constrain the assessment of production costs, financial practices, human resource management, and marketing activities. This study aims to examine the documented management conditions of a micro culinary enterprise and develop appropriate priorities for strengthening its business management. A qualitative single-case study was employed, using documentary evidence as the primary data source. Data were analyzed through data condensation, data display, and conclusion drawing and verification. The findings indicate that the documented production cost was IDR 20,000 per portion, including a labor cost allocation of IDR 1,500 per portion. The available documents also confirmed business registration through a Business Identification Number (NIB) and the use of a digital marketing catalogue. Based on these findings, the study identifies priorities for improving cash-flow recording, production cost evaluation, standard operating procedures, labor administration, and digital marketing monitoring. The study contributes a staged diagnostic framework that distinguishes documented facts, managerial interpretations, and practical recommendations. Its implications emphasize evidence-based management improvements tailored to the operational capacity of microenterprises, while highlighting the need for more comprehensive records to evaluate business performance and intervention outcomes.

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Journal Info

Abbrev

jemr

Publisher

Subject

Humanities Education Social Sciences

Description

Journal of Educational Management Research is an international peer-reviewed journal which publishes original and significant contributions to educational management, administration, and leadership, in its broadest sense, from all over the world. This includes primary research projects in schools ...